- 1 - NC: 2025:KHC-K:1466-DB WA No. 200050 of 2023 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 6TH DAY OF MARCH, 2025 PRESENT THE HON'BLE MR. JUSTICE K NATARAJAN AND THE HON'BLE MR. JUSTICE VIJAYKUMAR A. PATIL WRIT APPEAL NO.200050 OF 2023 (LA-RES) BETWEEN: 1. THE SPECIAL LAND ACQUISITION OFFICER UPPER KRISHNA PROJECT DEODURGA TALUKA, DIST. RAICHUR-584111. 2. CHIEF ACCOUNTS OFFICER UPPER KRISHNA PROJECT, NAVANAGAR, DIST. BAGALKOT-587103. …APPELLANTS (BY SRI PRAKASH S. M., ADVOCATE) AND: 1. ADAPPA S/O NEELAPPA AGE: MAJOR, OCC: AGRICULTURE, R/O. KASABA LINGASUGURU VILLAGE, TQ. LINGASUGURU, DIST. RAICHUR-584122. 2. NAGAPPA S/O HANAMAPPA AGE: MAJOR, OCC: AGRICULTURE, R/O. KASABA LINGASUGURU VILLAGE, TQ. LINGASUGURU, DIST. RAICHUR-584122. Digitally signed by NIJAMUDDIN JAMKHANDI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-K:1466-DB WA No. 200050 of 2023 …RESPONDENTS THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURTS ACT, PRAYING TO TAKE NOTE OF THE ABOVE FACTS AND GROUNDS AND SET ASIDE THE ORDER DATED 01.02.2023 OF THE LEARNED SINGLE JUDGE IN WP.NO.201343/2022 (L-RES) B) ALTERNATIVELY, IT IS PRAYED THAT, IN CASE THE ORDER TO SEEK REFUND OF TDS BY THE APPELLANTS, AS PER THE ORDER OF LEARNED SINGLE JUDGE IS CONFIRMED, IT BE FURTHER HELD THAT NO INTEREST SHALL BE PAYABLE @ 15% PER ANNUM TO THE RESPONDENTS, SINCE THE AMOUNT HAS ALREADY BEEN DEPOSITED IN COMPLIANCE WITH THE INCOME TAX ACT,1961. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE K NATARAJAN AND HON'BLE MR. JUSTICE VIJAYKUMAR A. PATIL ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE VIJAYKUMAR A. PATIL) Learned counsel for the appellants fairly submits that the present appeal is not maintainable in view of the law laid down by this Court in the case of Tammanna and others vs. Miss Renuka and others1. 1 (2009) ILR (Kar) 1207 - 3 - NC: 2025:KHC-K:1466-DB WA No. 200050 of 2023 In view of the said submission, appeal is dismissed as not maintainable. Sd/- (K NATARAJAN) JUDGE Sd/- (VIJAYKUMAR A. PATIL) JUDGE SWK List No.: 1 Sl No.: 2 CT:SI